1	Course Title:	TURKISH TAX SYSTEM I
2	Course Code:	MAL3401
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	5
7	ECTS Credits Allocated:	7
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Mehmet Yüce
16	Course Lecturers:	Prof.Dr. Mehmet YÜCE Prof.Dr. Adnan GERÇEK Dr. Öğr. Üyesi Feride BAKAR TÜREGÜN
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi İİBF Maliye Bölümü Görükle Kampüsü Nilüfer/BURSA myuce@uludag.edu.tr 0224 294 10 91
18	Website:
19	Objective of the Course:	The functioning of the taxes (İncome Tax and Corporate Tax) in Turkey which are in force can be demonstrated and ability to become skilful at analysis of solving which appear the problems in practice as law methodology.
20	Contribution of the Course to Professional Development	It has a contribution towards forming a basis for the development of students' professional skills related to taxation.

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Learning Outcomes:

1 To be able to define and distinguish the properties of taxable income; 2 To be able to explain the scope of income elements and to detect the taxable base; 3 To be able to apply methods and different kinds of taxation in income elements; 4 To be able to include of income about variety income elements of annual declaration; 5 Subject of corporate tax, taxpayer and be able to explain of base and compare with the income tax; 6 To be able to defination of deduction and exemption in Corporate Tax and be able to explain the properities; 7 In case of under the variety assumptions to obtained of corporate income, be able to calculate of corporate tax;

22	Course Content:

Week	Theoretical	Practical
1	General structure and resources of Turkish Tax System. Concept of income, income features according to Income Tax Law. Taxpayer and liability methods in Income Tax.
2	Income elements: Description of Business Income, co-partnership in Business Income, Finding methods of Business Income; Mercantile classes and change
3	Deductible and indeductible expenditures in Business İncome, Tax exemption and tax exclusion in business tax, Stoppage in Business İncome
4	Income elements: Description of Agricultural Income, Finding methods of Agricultural Income, Stoppage in Agricultural Income
5	Income elements: Description of Professional Income, Finding methods of Professional Income, Stoppage in Professional Income
6	Income elements: Description of Wage, Finding methods of Wage, Tax exemption and tax exclusion in Wage, Stoppage in Wage
7	Income elements: Description of Real Property Income, Finding methods of Real Property Income, Safety measures of tax and stoppage in Real Property Income (MIDTERM EXAM)
8	Income elements: Description of Return On Stocks And Bonds; Taxation and stoppage in Returns On Stocks And Bonds. Taxation of Other Incomes.
9	Principle of statement and return types; Determination of tax base in the annual return; Imposition and payment time in tax.
10	Determination of withholding return; Stoppage in İncome Tax; Determination of special return and payment tax. Provisional tax practice in İncome Tax.
11	Subject of Corporate Tax. Occasions of tax in Corporate Tax. Taxpayer and liability in Corporate Tax.
12	Tax exemption and tax exclusion in Corporate Tax and analysis.
13	Finding methods of basis and profit of company; Deductible and indeductible expenditures in Corporate Tax.
14	Declaration, imposition and payment in Corporate Tax. Determination of tax base and declaration in situation of liquidation, combination and hand-over.

23	Textbooks, References and/or Other Materials:	1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2021. 2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gözden Geçirilmiş 14.Baskı, Ankara: Gazi Kitabevi, 2019. 3. Şükrü Kızılot-Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, GÜncellenmiş 5.Baskı, Ankara: Gazi Kitabevi, 2013. 4. Nurettin Bilici, Türk Vergi Sistemi, 43.Baskı, Ankara: Savaş Yayınları, 2019. 5. Ali Değirmendereli, Türk Vergi Sistemi, 1.Baskı, Ankara: Seçkin Yayıncılık, 2020. 6. S. Ateş Oktar, Türk Vergi Sistemi, Gözden Geçirilmiş ve Güncellenmiş 2.Baskı, 2018.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	It has a contribution towards forming a basis for the development of students' professional skills related to taxation.
Information	This course is evaluated with a relative evaluation system.

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	30	30
Others	1	50	50
Final Exams	1	40	40
Total WorkLoad			204
Total workload/ 30 hr			6,8
ECTS Credit of the Course			7

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 LO1 5 4 2 2 5 4 2 5 3 3 LO2 4 2 3 2 4 4 3 4 2 2 LO3 4 2 2 2 4 4 2 5 3 2 LO4 3 3 2 2 5 5 3 5 2 3 LO5 4 3 2 2 4 5 2 4 3 2 LO6 3 2 3 2 5 4 2 5 2 2 LO7 3 3 2 2 5 5 3 5 2 2

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High